section 2
Definitions
The Gujarat Carriage of Goods Taxation Act, 1962Tax196220 sections
Statutory text
Definitions.—In this Act, unless the context otherwise requires,—
- (1) "fleet owner" means a person or a local authority or the State Government or the Central Government who or which owns or possesses more than ten goods vehicles in respect of each of which a registration mark has been assigned under the Motor Vehicles Act, 1939;
- (2) "goods vehicle" means any motor vehicle constructed or adapted for use and used for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods in connection with a trade or business;
- (3) "operator" means any person whose name is entered in the registration certificate in respect of a goods vehicle as the person by whom the vehicle is kept, or where such person has leased the goods vehicle, the lessee;
- (4) "pay load" in relation to any goods vehicle means the difference between the registered laden weight and the unladen weight of the vehicle as specified in the registration certificate of the vehicle, and where such weights are not so specified, such weights as may be determined in the prescribed manner;
- (5) "prescribed" means prescribed by rules made under this Act;
- (6) "private goods vehicle" means a goods vehicle other than a public goods vehicle;
- (7) "public goods vehicle" means a goods vehicle used or adapted to be used for the carriage of goods for hire or reward;
- (8) "tax" means a tax leviable under this Act;
- (9) "taxation officer" means such officer as the State Government may, by notification in the Official Gazette, appoint to be a taxation officer for the whole of the State or for any area or areas thereof, and includes any officer empowered by the State Government to exercise the powers of a taxation officer;
- (10) words and expressions used in this Act but not defined shall have the same meanings as are assigned to them in the Motor Vehicles Act, 1939.
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